21. Power.-

21. Power.-

(1)     A VAT Officer appointed under section 20 shall exercise the powers conferred upon him by or under this Act and shall discharge the duties assigned to him and he shall also be competent to exercise all powers conferred upon and discharge all duties assigned to any officer subordinate to him:

Provided  that,  notwithstanding  anything  cantoned  in  this  Act  or  the  Rules  made thereunder, the Board may, by general or special Order, impose such limitation and conditions on the exercise of such powers and discharge of such duties as it deems fit.

(2)     The value added tax Officer shall perform all functions  relating to determination of amount  of  value  added  tax,  supplementary  duty,  and  Turnover  Tax  and  collection thereof and other functions relating thereto.

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